Regulations Governing Customs Bonded Factories Article 43
UN-exportable sub-standard bonded products of a Bonded Factory and bonded by-products, scraps and wastes produced from the production process and scraps from self-use machines and equipments shall be stored, by categories and nature thereof in warehouses or other storage places approved by the Customs authority. Stock control cards shall be established for their incoming and outgoing records all the time. However, for scraps in the form of semi-finished products, the raw materials used therefore shall be indicated respectively for inspection purposes.
中文原文 海關管理保稅工廠辦法第43條
保稅工廠不能外銷之保稅次品與在生產過程中所產生之保稅副產品、下腳、廢料及自用機器、設備廢品等，均應按類別、性質存儲於倉庫或經海關認可之其他場所，並應設置帳卡，隨時記錄存、出情形。
但半成品形態之廢料，應分別列明使用原料情形，以備查核。
但半成品形態之廢料，應分別列明使用原料情形，以備查核。